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2012 Tax Comparisons Employment Income

Combined federal/provincial income taxes payable (refundable) on employment income by province/territory

Taxes are net of Working Income Tax Benefit (WITB), and any low income tax reductions.
WITB rates for 2012 are confirmed to CRA except QC, which is estimated using QC indexation
CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
QC provincial tax is net of refundable federal tax abatement.
QC provincial tax includes health contribution and prescription drug premiums (for both spouses in married person case).
ON provincial tax includes Ontario Health Premium.
BC provincial tax includes BC MSP premiums, at 2013 rates, because 2013 payments are based on 2012 income.
Taxes reflect 2012 income tax rates as known at November 15, 2012.

2012 Taxes for a Single Person

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(554)	(598)	(560)	(465)	(465)	(465)	(815)	105	(465)	(465)	(1,560)	(465)	(465)
20,000	2,371	2,259	3,289	2,672	2,946	3,076	2,132	1,473	2,693	3,307	3,135	2,644	2,554
30,000	5,380	5,766	6,401	5,897	5,827	6,047	4,634	4,083	5,540	6,296	6,920	5,746	5,436
40,000	8,388	8,568	9,659	8,996	8,962	9,559	7,171	6,580	8,278	9,606	10,606	8,848	8,169
50,000	11,851	11,831	13,392	12,674	12,689	13,524	10,398	9,558	11,835	13,450	14,841	12,563	11,546
60,000	15,055	14,805	16,871	16,088	16,142	17,237	13,362	12,262	14,954	17,034	18,732	16,066	14,718
80,000	21,455	20,912	24,425	22,919	23,156	24,971	19,517	18,062	21,556	24,659	26,435	23,066	21,054
100,000	28,439	28,264	32,889	30,383	30,800	33,346	26,941	24,816	29,926	32,983	35,345	30,650	28,318
175,000	56,717	59,961	66,717	61,427	61,553	68,124	57,780	53,409	63,761	67,538	70,695	62,275	58,694
600,000	222,466	245,715	263,917	245,451	241,328	280,624	240,742	225,534	262,710	268,861	275,060	249,275	238,886

Average tax rate (total taxes payable divided by total employment income)

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-5.5%	-6.0%	-5.6%	-4.7%	-4.7%	-4.7%	-8.2%	1.1%	-4.7%	-4.7%	-15.6%	-4.7%	-4.7%
20,000	11.9%	11.3%	16.4%	13.4%	14.7%	15.4%	10.7%	7.4%	13.5%	16.5%	15.7%	13.2%	12.8%
30,000	17.9%	19.2%	21.3%	19.7%	19.4%	20.2%	15.4%	13.6%	18.5%	21.0%	23.1%	19.2%	18.1%
40,000	21.0%	21.4%	24.1%	22.5%	22.4%	23.9%	17.9%	16.5%	20.7%	24.0%	26.5%	22.1%	20.4%
50,000	23.7%	23.7%	26.8%	25.3%	25.4%	27.0%	20.8%	19.1%	23.7%	26.9%	29.7%	25.1%	23.1%
60,000	25.1%	24.7%	28.1%	26.8%	26.9%	28.7%	22.3%	20.4%	24.9%	28.4%	31.2%	26.8%	24.5%
80,000	26.8%	26.1%	30.5%	28.6%	28.9%	31.2%	24.4%	22.6%	26.9%	30.8%	33.0%	28.8%	26.3%
100,000	28.4%	28.3%	32.9%	30.4%	30.8%	33.3%	26.9%	24.8%	29.9%	33.0%	35.3%	30.7%	28.3%
175,000	32.4%	34.3%	38.1%	35.1%	35.2%	38.9%	33.0%	30.5%	36.4%	38.6%	40.4%	35.6%	33.5%
600,000	37.1%	41.0%	44.0%	40.9%	40.2%	46.8%	40.1%	37.6%	43.8%	44.8%	45.8%	41.5%	39.8%

The above rates are average tax rates, not marginal tax rates.
For marginal tax rate tables for all provinces, see the Marginal Tax Rates page.

Single-income family, 2 children over 6 and under 17 years of age:

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(943)	(598)	(1,587)	(1,245)	(1,245)	(1,245)	(1,945)	(95)	(1,245)	(1,245)	(1,582)	(1,245)	(1,245)
20,000	235	(94)	(102)	140	140	140	(560)	(433)	140	140	(1,784)	140	140
30,000	2,013	2,342	2,297	2,345	2,428	2,841	1,407	607	2,313	3,224	620	2,013	2,085
40,000	4,380	6,582	5,752	5,623	6,163	6,533	4,068	3,656	4,610	6,684	6,145	4,090	4,818
50,000	7,842	9,844	9,625	9,601	9,890	10,498	7,334	6,789	9,052	10,528	11,522	7,392	8,195
60,000	11,046	12,818	13,200	13,096	13,344	14,211	10,298	9,493	12,270	14,112	15,413	10,895	11,367
80,000	17,446	18,925	20,949	19,927	20,357	21,945	16,453	15,293	18,791	21,737	23,116	17,895	17,703
100,000	24,430	26,277	29,608	27,391	28,001	30,320	23,877	22,047	27,016	30,061	32,026	25,479	24,914
175,000	52,708	57,944	63,504	58,435	58,754	65,098	54,715	50,640	60,851	64,552	67,376	57,104	55,290
600,000	218,457	243,668	260,704	242,459	238,529	277,598	237,678	222,765	259,801	265,874	272,290	244,104	235,481

Average tax rate (total taxes payable divided by total employment income)

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-9.4%	-6.0%	-15.9%	-12.5%	-12.5%	-12.5%	-19.5%	-1.0%	-12.5%	-12.5%	-15.8%	-12.5%	-12.5%
20,000	1.2%	-0.5%	-0.5%	0.7%	0.7%	0.7%	-2.8%	-2.2%	0.7%	0.7%	-8.9%	0.7%	0.7%
30,000	6.7%	7.8%	7.7%	7.8%	8.1%	9.5%	4.7%	2.0%	7.7%	10.7%	2.1%	6.7%	7.0%
40,000	11.0%	16.5%	14.4%	14.1%	15.4%	16.3%	10.2%	9.1%	11.5%	16.7%	15.4%	10.2%	12.0%
50,000	15.7%	19.7%	19.3%	19.2%	19.8%	21.0%	14.7%	13.6%	18.1%	21.1%	23.0%	14.8%	16.4%
60,000	18.4%	21.4%	22.0%	21.8%	22.2%	23.7%	17.2%	15.8%	20.5%	23.5%	25.7%	18.2%	18.9%
80,000	21.8%	23.7%	26.2%	24.9%	25.4%	27.4%	20.6%	19.1%	23.5%	27.2%	28.9%	22.4%	22.1%
100,000	24.4%	26.2%	29.6%	27.4%	28.0%	30.3%	23.9%	22.0%	27.0%	30.1%	32.0%	25.5%	24.9%
175,000	30.1%	33.1%	36.3%	33.4%	33.6%	37.2%	31.3%	28.9%	34.8%	36.9%	38.5%	32.6%	31.6%
600,000	36.4%	40.6%	43.5%	40.4%	39.8%	46.3%	39.6%	37.1%	43.3%	44.3%	45.4%	40.7%	39.2%

Revised: September 20, 2024